There is a semiconductor device that has a super junction structure (hereinbelow, called a SJ structure) in which n-type semiconductor regions and p-type semiconductor regions are provided alternately. The breakdown voltage of the semiconductor device can be increased by providing the SJ structure. In such a case, the breakdown voltage of the semiconductor device can be increased by providing a smaller difference between the n-type impurity amount included in the n-type semiconductor regions and the p-type impurity amount included in the p-type semiconductor regions.